49 U.S. Code § 11903 - Record keeping and reporting violations

A person required to make a report to the Board, or make, prepare, or preserve a record, under subchapter
III of chapter
111 of this title about transportation subject to the jurisdiction of the Board under this part that knowingly and willfully—

(1)makes a false entry in the report or record;

(2)destroys, mutilates, changes, or by another means falsifies the record;

(3)does not enter business related facts and transactions in the record;

(4)makes, prepares, or preserves the record in violation of a regulation or order of the Board; or

(5)files a false report or record with the Board,

shall be fined not more than $5,000, imprisoned for not more than 2 years, or both.